taxation n. 1.征税,抽税。 2.税制。 3.税额(款)。 4.税收(额)。 5.清算诉讼费用。 a taxation bureau [office] 税务局[署]。 progressive taxation 累进税率。 be subject to taxation 应纳税。 be exempt from taxation 免税。
advanced adj. 1.前进的,先驱的;高等的,高深的。 2.先进的。 3.(年纪)老的,(夜)深的。 most advanced branches of science and technology 尖端科学技术。 rather an advanced young woman 较先进的妇女。 a man advanced in years 老年人。 advanced age 高龄。 advanced grammar 高等语法。 advanced ideas 进步思想。 advanced post 前哨。 advanced studies 高等[先进]的学术研究。 a culturally advanced country 高度文明的国家。
It uses successful experience as an example what advanced county credit building . propose thread of thought and coun termeasure which speed up our country taxation credit building and making up of taxation credit system . it provides new visions and stresses for improving taxation environment , enhancing level to advance taxation be run according to law 借鉴发达国家信用建设的成功经验和做法,提出了加快我国税收信用建设、构建税收信用体系的思路与对策,为改善治税环境、全面提高依法治税水平提供了新的视角和着力点。
This essay begins from affirming taxation credit thesis , bringing up a proposal what taxation credit definition and classify are . it puts system economics principle to use , setting taxation credit of science . it announces taxation credit is a very important thing in formulating government revenue and expenditure and debasing trade expenses and reducing taxation shifting , therefor , it will have practical significance in research taxation credit to perfect taxation system and advance taxation be run according to law 本文从税收信用理论的界定入手,提出了税收信用的定义和分类;运用制度经济学原理,对税收信用进行了科学的定位,揭示了税收信用在规范政府收支、降低交易费用、减少税收流失等方面的重要作用,以及研究税收信用对于完善税收制度、推进依法治税的现实意义。